随着新能源和新技术的发展，我国成品油消费市场竞争日益激烈，加油卡这 种支付方式作为新型竞争手段之一，在增强客户黏性、提高管理水平等方面取得 了一定成效。加油卡在为企业和客户带来双向便利的同时，也带来较大风险，近 年来出现数起金额较大的案件，给企业造成严重经济损失，也给企业形象带来负 面影响，因此加强加油卡的风险分析对保障企业资金安全、强化企业内部控制、 保障加油卡业务健康发展就显得尤为重要。 本文以中石化销售有限公司加油卡作为研究对象，以《中央企业全面风险管 理指引》风险管理框架和《企业内部控制基本规范》为理论指导，从中石化销售 公司内部控制手册出发，通过实地调研法、穿行测试法等方式，对加油卡实际业 务操作过程中的风险从内部环境、风险评估、控制活动、信息沟通、内部监督五 方面进行分析，发现中石化销售公司的加油卡业务存在发展目标定位变更频繁、 风险识别不足、风险处置滞后、控制活动措施实行不到位、信息系统不完善、监 管能力不足等问题，并从设计缺陷和执行缺陷两方面对识别出的加油卡业务风险 进行评价。最后结合分析出的问题，建议从加强员工培训教育、改进内控测试系 统、及时从源头控制风险、严格控制活动措施执行与规范、改进信息系统、健全 监管体系等方面加以改进。通过本文的研究以期对中石化销售公司乃至成品油销 售企业加油卡业务发展提供启示。 关键词：成品油销售，加油卡，风险识别，风险应对 II Abstract With the development of new energy and new technology, China's oil product consumption market is increasingly competitive, fuel card, an electronic currency, has become one of the new competitive means, it has made some achievements in improving customer stickiness and management level. The fuel card not only brings two-way convenience to enterprises and customers, but also brings greater risks, in recent years, there have been several cases with large amount and bad influence on corporate image, therefore, it is very important to strengthen the risk analysis of the fuel card to ensure the capital safety, internal control and healthy development of the fuel card business. In the above context, this paper chooses fuel card of Sinopec Sales Company as the research object, guided by the management framework of the guidelines for comprehensive risk management of central enterprises, starting from the internal control manual of Sinopec Sales Company, this paper analyzes the risks in the actual operation of the fuel card from five aspects: internal environment, risk assessment, control activities, information communication and internal supervision， it is found that there are many problems in the fuel card business of Sinopec Sales Company, such as frequent changes in development strategy, insufficient risk identification, lagging risk disposal, inadequate implementation of control measures, loopholes in information system, and insufficient regulatory capacity. Combined with the analysis of the problems, we can improve the staff training and education, improve the internal control test system, timely control the risks from the source, strictly control the implementation and specification of activity measures, strengthen the implementation, improve the information system, and improve the supervision system. Through the research of this paper, we hope to provide inspiration for the development of fuel card in Sinopec Sales Company and even in oil product sales enterprises.。。。。。。以下内容略